Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company$$s planning budget for May appears below:

Puget Sound Divers

Planning Budget

For the Month Ended May $31$

Budgeted diving$-$hours $($q$)250$

Revenue $($$$390\mathrm{.}00$q$)$ $ $97,500$

Expenses:

Wages and salaries $($$$11,200+$ $$126\mathrm{.}00$q$)42,700$

Supplies $($$$4\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,400+$ $$24\mathrm{.}00$q$)8,400$

Insurance $($$$3,900)3,900$

Miscellaneous $($$$500+$ $$1\mathrm{.}44$q$)860$

Total expenses $56,860$

Net operating income $ $40,640$

During May, the company$$s actual activity was $240$ diving$-$hours.

Required: